The composition of accrued and other liabilities is as follows (in thousands):


	March 31,		December 31,
	2025		2024
Accrued and other liabilities
Payroll and employee-related expenses	$	7,618	$	16,650
Other accrued expenses		7,546		8,095
Other liabilities		4,311		1,717
Total accrued and other liabilities	$	19,475	$	26,462

Accrued and other liabilities
Current	$	18,513	$	26,462
Non-current		962		—
Total accrued and other liabilities	$	19,475	$	26,462

Other accrued expenses consist of professional services, insurance and legal accruals, obligations related to agency commissions and other miscellaneous accruals. Other liabilities primarily consist of amounts payable to customers related to refunds arising from various circumstances, including dispute settlements and other customer-related transactions.